Finance Act, 1899

Part I.

Customs.

[S. 1 rep. 8 Edw. 7. c. 49 (S.L.R.).]

Duties on wine.

2. In lieu of the duties of Customs payable on wine Imported into Great Britain or Ireland there shall    .   .   .   . be charged, levied, and paid the duties following (that is to say):—

£

s.

d.

Wine—

Not exceeding 30 degrees of proof spirit, the gallon - - - - -

0

1

3

Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon - - -

0

3

0

And for every degree, or part of a degree, beyond the highest above charged, an additional duty, the gallon - -

0

0

3

Sparkling wine in bottle, an additional duty, the gallon - - - - -

0

2

6

Still wine in bottle, an additional duty, the gallon - - - -

0

1

0

In this section—

The word “wine” includes lees of wine;

The word “degree” does not include a fraction of the next higher degree.